Hitherto, the present inventors have studied to develop agricultural fungicides for a long term of years. As a result, it has been found that alkoxyiminoacetamide compounds of the formula (I): ##STR1## wherein A is hydrogen, lower alkyl, lower alkenyl, lower alkynyl, lower alkoxy, cyclo(lower)alkyl, cyclo(lower)alkenyl, optionally substituted phenyl or an optionally substituted heterocyclic group; B is --CH.sub.2 --, --O--, --S--, --CH(OH)--, --CO--, --NR.sup.3 -- (wherein R.sup.3 is hydrogen or lower alkyl), --CH.sub.2 CH.sub.2 --, --CH.dbd.CH--, --C.dbd.C--, --CH.sub.2 O--, --CH.sub.2 S--, --CH.sub.2 S(O)--, --OCH.sub.2 --, --SCH.sub.2 --, --S(O)CH.sub.2 -- or epoxy; R is lower alkyl; R.sup.1 and R.sup.2 are each independently hydrogen or lower alkyl; and the bond .about. represents any configuration of the E-isomer, Z-isomer or a mixture of the E- and Z-isomers; exhibit potent controlling activity against wide varieties of pathogens of plants and cause little damage to useful plants such as grains, vegetables, fruits and the like (see U.S. Pat. No. 5185342 and JP-A 4-182461). The characteristic of the chemical structure of the alkoxyiminoacetamide compound (I) is that the carboxyl group of the acetic acid moiety at the o-position of the benzene ring is converted into an optionally substituted carbamoyl group and that an alkoxyimino group is introduced to the .alpha.-position. Based on these characteristics, the compound (I) generally exhibits more excellent fungicidal activity than that of a corresponding alkyl alkoxyiminoacetate wherein the carboxyl group of the carboxylic acid moiety is converted into an alkoxycarbonyl group. The alkoxyiminoacetamide compound (I) exists as the E- or Z-isomer. In general, the E-isomer has superior fungicidal activity to that of the Z-isomer.